O.G. 498/13.07 - Order no. 2230/2011 of 29/06/2011 regarding the amendment and supplementation of the Application instructions of the value added tax exemption for the operations provided at art. 143 para. (1) letter a)-i), art. 143 para. (2) and art. 1441 of Law no. 571/2003 regarding the Fiscal code, with the subsequent amendments and supplementations, approved by the Order of the ministry of public finances no. 2.222/2006
The main amendments refer to:
- The modification of the documents based on which the VAT exemption for exports and operations related to the exported goods is justified. Thus, starting with the effective date of the present order, the justification of the VAT exemption will be made by presenting one of the following documents:
– The certification of conclusion of the export operation by the customs office or, as the case may be, the export notification certified by the export customs office, in the case of the export customs declaration by electronic means; or
– Copy 3 of the unique administrative document, used as an export declaration on paper support, certified on the back page by the exit customs office.
- The updating of certain examples referring to the goods transport services for which the place of supply is not considered to be in Romania, following the modifications of the Fiscal code which became effective from January 1st 2011.
- The elimination of the VAT exemption for the operations performed in connection with planes which mainly perform international persons and/or goods transport in the situation in which between the suppliers / providers and the air transport company a plane agent is interposed.
- The introduction of the possibility that, in the case in which the fiscal inspection finds that on the invoice issued for an intra-community supply the VAT code of the beneficiary is written wrongly, in order to receive a VAT exemption during the control will be allowed the correction of the invoice by the supplier and it will be checked the validity of the VAT code of the beneficiary by the tax inspection authorities. This invoice will be attached by the supplier to the initial invoice, without generating records in the discount of tax of the fiscal period in which the correction is operated.
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